1925-12-31 — Page 8

THE HONGKONG DAILY PRESS, THURSDAY, DECEMBER 31ST, 1925 -

CHINA'S "PRESENT DEMANDS AT

TARIFF

CONFERENCE.

REVISION OF CUSTOMS SCHEDULE PENDING RECOVERY

-OF AUTONOMY.

EXPORT AND COAST TRADE DUES.

TAXING OF FOREIGNERS RESIDENT IN CHINA,

DECEMBER 10th, 1923. The following communiqué has been issued to the Press:

The 5th Meeting of “Committee Il fon Provisional Measures) was held at Chu Jen Tang on Thursday, December 10th. 1995, at 10 am. Dr. C. T. Wang was in the Chair and all the members were present.

Admiral Tani Ting Kas, on behalf of the Chinese Delegation, presented the proposal of the Chinese Delegation con. cerning the revision of the Customs Tariff schedule and made the following intro- ductory remarks regarding the Valuation of Commodities.

ADMIRAL THAUS ADDRESS,

j

Treaty relating to the Chinese Customs Tariff, to prescribe rules for the revision of the tariff as an interim measure pend-, ing China's exercise of her right of tariff autonomy;---

***DEAD " 'ACTOR ALIVE.

DEATH PRESUMPTION ORDER REVOKED.

Court on November 13th. Mr. Arthur du Officially presumed dead by the Probate Pasquier Intes, an actor, son of the late Edmund Hodgson Yates, for many years editor of the Forld, was

41 resurrected by the same court on the 18th when the

death" order was revoked.

It is indeed inadmissible, in the enforce- ment of a Ascal, régime, to make any discrimination either between citizens on account of their nationality or residence or between different parts of a territory subject to the jurisdiction of the same. state. This would violate the principle, in international law, of equal treatment for the citizens of a state and run cout ter to the spirit of the Washington Con- ference which was designed to respect the territorial and administrative integrity of China The Chinese Government, Mr. Beddington, for the wife, explain- therefore, proposes that these impedi-ed that the publicity given to the pre- ments should be removed so that it may coedings in Court on the 15th by the be enabled to exercise completely its newspapers had produced the informa

that a Mr. Lazarus saw Mr. Tatosi right of taxation.

in September, 1921, when about to sail for South Carolina. Another person said he had heard from Mr. Yates within the past fortnight

. HISTORY OF THE QUESTION.

Let us examine the foreign settlements in China from the historical point of view. On April 8th, 1963, Earl Russell, then His Britannic Majesty's Secretary of State for Foreign Affairs, wrote to Sir Frederick Bruce, British Minister in Peking, na follows:

"The lands situated within the limits of the British Settlement are without doubt Chinese territory, and it cannot reasonably be held that the mere fact residence within these, caits exempts Chinese subjects from fulfilling their natural obligation."

A Pending the exercise of the right of tariff autonomy, the tariff schedules shat during the interim period be re vised at the expiration of four years (1096) following the last rovision in 1929, Juch revision to be based upon the ayer- age wholesale market prices of the most recent year as ascertained by the Chinese Government In competing the basic price for duties on imports, the market: the duty-paying value by the amount of price shall be considered as higher than

the duty on the goods and seven per cent. of the duty paying value of the gouds. If necessary, the Chinese Government ported goods for reference.. may use the price index numbers of im-the

TO MEET ALTERED VALUES,

I the same year the foreign repre sentatives in Peking met in conference and agreed to a number of principles for reorganization of the foreign Settle ment in Shanghai as follow$ (→

"1. That whatever territorial auther ity is established shall be derived directly from the Imperial Government through our Ministers.

9. That such shall not extend hes

yond simple municipal matters, roads, poliec and taxes for municipal objects." The aforementioned two articles show that ne Powers possess over the Shang municipal matters and are competent to hai Settlement only an authority in purely

In order to determine the tariff rates it is necessary to investigate the prices of commodities beforehand. In the past. because the Chinese treaty tariff was the the import tarif schedule at present in P. Seven months before the expiry of result of an international agreement, forec, the Chinese Government shall com- whenever the Governments of China and municate the draft to the new import the interested Powers appointed repre-

tariff schedule to the various legations of sentatives to revise the tariff, the valpa- the powers participating in the present tion of commodities was also the result Conference. If any Power cannot agree

f an international agreement. " At the Washington Conference the Chinese Gov-it may, within four months, present its to any part of the draft tariff schedule, ernment suggested that the right of in views for revision, to the decided within dependent investigation into the prices of one month by the Tarif Commission In commodities be restored to it, and that stituted by the Chinese Government. the principle of automatic revision he ap. This draft tariff is then to be promulevy taxes only for municipal purposes. plied, so as to olivinte delays whenever gated anal to come into force two months

It is, therefore, quite clear that the the tarif required revision. Accordingly, thereafter.

national taxes are to be paid without the Nine-Power Treaty relating to the

exception by the residents of the Settle- Chinese Customs Tarif provides that the

ments whether they be Chinese or foreign Special Conference on the Chinese Cus

citizens. Moreover, the payabat of a toms shall prescribe rules by which fur-

land tax in respect of all landed property thee tariff revisions are to be effected

possessed, by foreigners in Chine proves Inasmuch as the present Conference has

sufficiently that foreigners and Chinese animously recognized China's tight of

alike have to perform their fiscal duties tariff autonomy and provided that it will

towards the Chinese Government. he, "beforeed from January 1st. 1029. it oes without saying that from that "date the valuation of commodities shall be lone according to the laws to he promul gated by the Chinese Government. The Chinese Government, however, will, for the purpose of the interim period and in harmony with the spirit of the Washing ton Conference, lay before, the present Conference the draft regulations relat ing to the revision of its tariff--that is, procedura in regard to the valuation of D. If the market price of the com commodities and request the representamodity which is imported in large quanti tives of the Powers intereated to "give ties falls below the price adopted at the then their careful consideration in pur-time of revision of the extent on 20 per suance of their expressed intentions to cent, or more, so that the actual rate is assist China and consummate the work of the Washington Conference.

REVISION OF CUSTOMS TARIFF. CHINESE PROPOSALS PENDING RECOVERY OF AUTONOMY.

1. Whereas Articlo IV. of the Nine Power Treaty concerning the Chinese Customs Tarifi, signed at the Washington Conference, provides for the revision of the tariff schedule, as follows:

Following the immediate revision of the customs schedule of duties on imports into China, mentioned in Article 1. there shall be a further re vision thereof to take effect at the expiration of four years following the completion of the aforesaid immediate revision, in order to ensure that the customs duties shall correspond to the ad valorem rates axed by the Special Conference' provided for in Article .

"Following this fürther revision there shall be, for the

same purpose. periodical revisions of the customs schedule of duties

on importa into China every seven years, in lieu of the decennial revision authorized by exist ing treaties with China.

In order to prevent further delay, any revision made is pursuance of this

If, after the promulgation of the revised schedule and during the period of its operation, the market price of any commodity which is imported in large quantities exceeds, owing to special er

"

TAXES CHINESE EVADE. In recent years, however, the Chinese Government has net with dimiculties in the collection of such new taxes, as the stamp duties, the income tax, the wine? and tobacen taxes, etc. The foreigners residing within or outside the bettle-

matanees, the market price adopted at the time of revision by per cent. or mure, the Chinese Governinent shall levy nprice-adjusting surtax" in order that the duty paid on such commodity shall conform strictly to the ad valorem tarifi as provided in the agreemens for the in- terim period. If the importers are un- willing to pay this surtus, they may payments have refused to pay ou the ples the that they had received no instructions instead an ad valore duty on

from their governments, while the Chinese commodity.

followed their example and pointed out general and uniform. that the papment of taxes should be

!

higher than the rate provided for in the agreement for the interim period, the importer may upon producing authentic proof, pay an ad valorem duty instead. E. The foregoing rules shall be adopt ed as a provisional measure for the in- terim period perding the exercise of the right of tariff autonomy. They shall remain in force for a period of two years. Beginning from the third year when the Chinese national tariff shall come inte force, the foregoing rules and the treaty stipulation in regard to periodical re vision shall become null and void. Thenceforth the Chinese Government shall independently adopt the measures concerning the revision of the tariff schedule in accordance with the procedere in the present national tariff law as well as those that may be promulgated in the future.

After some discussion it was decided tion to a later meeting in order to enable to postpone consideration of the 'ques

the experts to examine the proposal.

Dr. Wang, on behalf of the Chinese Delegation, read the accompanying two delegations and thereafter the Committee adjourned at 11.15 subject to the call of the Chair.

DECLARATION OF CHINESE GOVERNMENT,

The financial difficulties at present con fronting the Chinese Government are really due to the insufficiency of the old

taxes to meet the requirements of the new regime. Therefore, as soon as the. iki system is abolished, the Chinese Goverment will be compelled to devise new and reasonable taxes in substitution of the old. If, however, China should continue to be fettered by the" existing restrictions, then she will never be able to find a satisfactory solution to the ques- tion of taxation.

declares that foreigners in China, whether Consequently, the Chinese Government residing within or outside the Settlements, or within the Railway Zones as well as other localities, shall discharge, equally with the Chinese, their fiscal obligations towards the Chinese Government, in cou formity with the provisions of the fiscal as promulgated by China. It is hoped that the Plenipotentiary Delegates of the Zowers will appreciate the reasonablenes. of this declaration by the Chinese Govern. ment

EXPORTS AND COAST DUZA.

GOODS NOT GOING ABROAD, POSITION OF CHINESE 'GOVERNMENT.

The Coast Trade Duty in, the Chinese Customs is the 2 per cent. levy on native goods shipped from one port to another Inasmuch as native goods exported from

article shall be effected in accordance REGARDING LEVYING, OF DUTIES the port of origin are the same as goods with rules to be prescribed by the Special Conference provided for in Article 11";

AND TAXES ON FOREIGNERS RESIDING IN CHINA

shipped to foreign countries, they pay the export duty of 5 per cent, and the coast trade duty of one-half the amount of the export duty whether specific or ad vatorim.

"

The right of levying duties and taxes is inherent to the right of administration of a state. In a state which is entirely It may be pointed out that for the past sovereign this right of administration is three years the revenue derived from the exercised without restriction whatsoever, Coast Trade duty averaged Hk Thị and therefore its right of levying duties,400,000 a year. As the proceeds co and taxes is also subject to no limita-lected therefrom formed one of the sources of provincial revenue, the Chinese-

Whereas, owing to delays attending the preceding revisions as a result of various circumstances-such as procras tination in the convocation of the tariff revision commissions, suspension of the proceedings during the commission sessions, delay in the enforcement of the revised schedules agreed upon, etc., the tion. aforesaid Nine-Power Treaty stressed the point in order to prevent further de- lay," so that the Special Conference, in prescribing the rules provided in Article IV. of the Washington Treaty, should remove the causes for such delays so sa to carry out the original intention of the aforesaid Nine-Power Treaty.

3. Whereas the Chinese Government bas paid special attention to the periodic investigation into the prices of commodi ties, which constitutes the key to tariff revision, so that the information required shall be available at the appointed time of revision;

an

to

made on fonday must be revoked. I Lord Merrivale: "Obviously the order have sat here a good many years, but I

think this is the first time that a person presumed to be dead upon the usual legat presumptions was credibly reported to be alive.

of one case and that was ciany years Mr. Beddington: I have only heard

ago.

MOVEMENTS PERFECTLY OPEN.

Mr. Yates's career since November, 1916, The whole story as now “unfolded of when he disappeared, is a remarkable one,

a London paper. He was actually working in London right up to 1991. A one period his work as editor of the alm seen by many thousands of people daily. newspaper, Topiral Budget, was being and yet his wife and family, who also live in London, believed him dead.

His movements were perfectly open: he was living and working under his own name. and there ΑΠΟ Many persons to-day in Wardour-street, Soão, and in theatrical circles who were fully ac- to the time he left England to go cotton- quainted with his movements right up. farming at Hartsville, in South Caro firs. He is there now, on the farm of a My, Marion Moor, and a letter dated October 25th laat. was received from him by an intimate friend. Mr. Harold drapes, in London,

As far as China is concerned, ever Government insisted on the incorporation since she entered into trade relations within the treaties between China and Grest foreign countries, in no treaty of any Britain and between China and the sort is there to be found any provision United States of America of a provision which concedes to foreigners living in or for the collection of this duty. To such. outside the Settlements in China a provision the Powers concerned. gave exemption from taxation. But, in recent their assent. year, when China commenced to enforce As the Customs revenue is now in the. her revenue laws, foreigners declined to control of the Central Government, the perform their obligations on the pretext Chinese Government, with a view that they resided the Settlement areas ameliorating the conditions of the mer- or that they had not received instructions chants and to promoting commerce, from their governments. Besides, those hereby declares that it is prepared, three residing outside the Settlements or months after the close of this Conference, within the nailway Zones, putting a to relinquish the right to levy the existing diffèrent interpretation to the treaties. Export Duty on native goods not destined have adopted the same attitude. These for exportation "to foreign countries and examples unfortunately have become pre-coast Trade Duty, provided in the cedents for even the Chinese living in the treaties, as an initial stop, towards the Settlements and Railway Zones and they, ultimate abolition of likiu; and that too, have been encouraged to refrain from thereafter ao Export Duty will be levied. paying their taxes. Although various en native goods shipped from one Chinese steps had been taken by the Chinese port to another. In order, however, to Government to put an end to this state prevent such goods from being fraudulent- of things, yes no satisfactory result hasly shipped to a foreign port, the exporter been obtained, and the Chinese Govern will be required to pay the regular Ex- 'ment has been obliged to establish pro- port Duty at the first port and secure a The Chinese Delegation, therefore, visional barriers around the Settlements Drawback Certificate on the production: has the honour to propose that the follow and Railway Zones in order to collect of which the amount paid will be refund ing draft of rules be discussed and agreed taxes and duties. Such an sbnormaled to him upon re-importation of the said to by the Representatives of the Powers, situation is crimental not only to the goods into the second port, it being intasmuch as the Special Conference is administrative authority of the Chinese understood that this arrangement does in session and it is incumbent upon the Government but also to the trade between not apply to native goods exempt from said Conference, in pursuance of the China and foreign countries.

export duty,

4. Whereas, in spite of three revisions, the duties collected have never attained an effective five per cent. basis, thus depriving China of hér treaty right and causing her an enormous loss of revenue. so that even during the interim period China must to given an e portunity to revise her tariff independently in order to maintain an ad valorem tariff succuss

FIRST REVISION IN 1920.

fully;

For some years before he left England he was working daily almost within a stone's throw of his brother's club in the West End, yet the two never met. His wife and daughter made inquiries for him, but could not find him. Solicitors advertised the fact that he bad come into a little fortune of £1000, but no one came forward to give any clue as to his where

outs

He was entitled to this sum under the will of his brother Frederick, who died in December, 1921. He knew that this money would come to him, but, strangely enough, never knew that it was awaiting his disposal.

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IN COURSE OF COMPILATION

THE DIRECTORY

AND CHRONICLE

1926.

FOR CHINA, JAPAN, KOREA, INDO- CHINA, SIAM, STRAITS SETTLE.

MENTS, MALAY STATES, NE- THERLANDS INDIA, PHIILIP-

PINES, BORNEO, Era.

SIXTY-FOURTH ANNUAL

Parch

...

ISSUE

Abridged Edition

813

THE DIRECTORY covers the notable aventa, porta and sitios of the Far East, from Netherlands India to Siberia, in whigh Europeans roaide,

Not only is the Directory as fall and complete in each case me it can be made, but each Colony Port or Settlement is prefaced by DESCRIP TION

carefully revised ason year, the majority of which will serve as an accurate GUIDES YOX THE TOURIST, giving every detail in connection with the places, their History Topography, etc.

The Information in these Descriptions; consist ing of hundred interesting articles, packed with facts concisely set out and containing statistics of the TRADE of each Conatry and port, would alone suffice to fill a large volume.

The Bock is printed from Now Type specially reserved for the purpose, and uniformity in every arrangement greatly facilitates reference.

Besides the usual Alphabetical List of Firms, the Directory gives the CLASSIFIED LISTS of TRADES and PROFESSIONS at the larger Commercial Centres.

The

ALPHABETICAL LIST & RESIDENTS in the Far East contains the names of over

20,000 FOREIGNERS,

arranged, with the Initials as well as the Sar- names, in strictly Aphabetical Order, so that any name can be found instantly,

THE MAPS AND PLANS

of the principal ports of the Far East have been engraved by one of the most eminent Firmis b Great Britain and are annually corrected and brought up to date,

The OHBONICLE covers the notable events together with the Texts of all the most import A Treatise concluded with the countries of Eastern Asia, the various Customs Tariffs, Trade Regulations, Chamber of Commerce, Scales of Commissions, Consular and Court Fees, Hongkong Stamps Dution, Signal Codes, Chinese

Festivali, Tabler of Money Weights and Measures and other Com mercial Information.

It is published at the Office of the "HONS. LONG Daur Prass.”

The Directories and Descriptions are of

Peking

Tientsin Paitaiho

Chinwangtao Walu

Antung

Mancham

Trade Obres Shaki

Newchwang Ichang Dairan

Port Arthur

Theloo

Weihniwei Tricanfu Mukden

Naching Wachow

CHIMLA Boochow

Canton

Chinhang

Kowloon

Nanking

Lappa

Sham.uí

Kiuliang

Kongmoon

Brukow

Yochow

K'Chaawa

Chung tinh

Fakkoi Boihow

Langokow

Shanghai Harbiz

Bantaso Foochow Amoy

Tengraeb

Changokes

Kirin

Hunsiran

Swatow Lungrow Lragehiagahun

Tokyo

JAPAN & FORMOSA,

Moti

Yokoh

Nagasaki

Taipe

Kobe

Hakodate

Tsinan

Shirunoil

Kyoto

Takow

Ozaka

Thomi

Anping

Earn BinxIA...

Vladivostock

Nicolajewak

Cacar. (Karen).

Beoul

Wonian

Mokpo

Chemtilpe

K

2.

Jasa Fingrang

Chinnampe Songolia

HorexONG AND A DEFENDENGERS, MACAO,

From Izo-CHINA.

Hanoi

Qamhon

Baigon

Tonkin

Haiphong AzRam

Cambodge

Province

Fue Touzane

Chelon

PHILOTINER

Manila

Baguio

Holo

fi

Cebe

Zamboanga

Велико

Sarawak

Vranai

British North Borneo

Labass Sandakan

ANGKOR

MAYAZ STATEA ->

Solanger

Pshing

Kedah

"Perlis

Pest

Kelantan

Negri Sembilan Johors

→Trengganu

"Bizans BITLICENTI

Bingapore, Penang, Malacca, Prov, Wallsafa

NyYtterlands: India.

Padang

Estaris Semarang Baltensorg Bonrabaya

Past Coast of Bamaten. -

BESTIAR AND Amraiwan SquadRONS

CHIRA AND Jaram

OFFICERS OF ÜGANT & Erven SEWAM IS